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dobiček
1 Končna redakcija
DRUGO
dobiček
profit
2 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Dobiček podjetja iz prvega odstavka vključuje tudi dobiček iz uporabe, vzdrževanja ali najema zabojnikov, ki se uporabljajo za prevoz dobrin ali blaga v mednarodnem prometu.
Profits derived by an enterprise referred to in paragraph 1 shall also include profits from the use, maintenance or rental of containers used for the transport of goods or merchandise in international traffic.
3 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-129
Dobiček od dobave blaga tej stalni poslovni enoti ali dobiček v zvezi z delom pogodbe, ki se izvaja v državi pogodbenici, v kateri je sedež podjetja, se obdavči samo v tej državi.
Profits derived from the supply of goods to that permanent establishment or profits related to the part of the contract which is carried out in the Contracting State in which the head office of the enterprise is situated shall be taxable only in that State.
4 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Dobiček od tistega dela pogodbe, ki ga izvede sedež podjetja, se obdavči samo v državi pogodbenici, katere rezident je podjetje.
The profits related to that part of the contract which is carried out by the head office of the enterprise shall be taxable only in the Contracting State of which the enterprise is a resident.
5 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
Dobiček podjetja države pogodbenice iz opravljanja ladijskih ali letalskih prevozov v mednarodnem prometu se obdavči samo v tej državi.
Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
6 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Dobiček podjetja države pogodbenice iz opravljanja ladijskih ali letalskih prevozov v mednarodnem prometu se obdavči samo v tej državi.
Profits from the operation of ships or aircraft in international traffic carried on by an enterprise of a Contracting State shall be taxable only in that State.
7 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Dobiček iz odtujitve deležev družbe, ki je rezident države pogodbenice, razen deležev iz četrtega odstavka, se lahko obdavči v tej državi.
Gains from the alienation of shares other than those mentioned in paragraph 4 in a company which is a resident of a Contracting State may be taxed in that State.
8 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
Dobiček iz ladijskih, letalskih ali cestnih prevozov v mednarodnem prometu se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Profits from the operation of ships, aircraft or road transport vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
9 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Dobiček podjetja države pogodbenice se obdavči samo v tej državi, razen če podjetje ne posluje v drugi državi pogodbenici preko stalne poslovne enote v njej.
The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein.
10 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Dobiček iz opravljanja ladijskih, letalskih ali cestnih prevozov v mednarodnem prometu se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Profits from the operation of ships, aircraft or road vehicles in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
11 Objavljeno
delo in sociala
Ur. l. RS, št. MP 29-2009
Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prejšnjih odstavkih, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property other than those referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident.
12 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
dobiček ali rezerve izplačevalca, ki se delijo v zvezi z udeležbo v izplačevalcu ob prenehanju ali ob izključitvi ali izstopu delničarja, družbenika ali člana iz izplačevalca;
the payer` s profits or reserves which are, on the basis of participation in the payer, distributed either upon dissolution or upon exclusion or withdrawal of a shareholder, partner or member of the payer;
13 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prejšnjih odstavkih tega člena, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property other than that referred to in the preceding paragraphs of this Article, shall be taxable only in the Contracting State of which the alienator is a resident.
14 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prejšnjih odstavkih tega člena, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property other than that referred to in the preceding paragraphs of this Article shall be taxable only in the Contracting State of which the alienator is a resident.
15 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
Dobiček iz odtujitve premoženja, ki ni premoženje, omenjeno v prvem, drugem in tretjem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.
16 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Dobiček iz odtujitve deležev v osnovnem kapitalu družbe, katere premoženje neposredno ali posredno v glavnem predstavljajo nepremičnine v državi pogodbenici, se lahko obdavči v tej državi.
Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that State.
17 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prvem, drugem, tretjem in četrtem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
18 Objavljeno
delo in sociala
Ur. l. RS, št. MP 40
dobiček ali presežek, ki se razdeli družbenikom ali članom izplačevalca, v zvezi z udeležbo v izplačevalcu ali druga razdelitev družbenikom ali članom izplačevalca, v zvezi z udeležbo v izplačevalcu;
the profit or surplus distributed to the partners or members of the payer, relating to the participation in the payer, or another distribution to the partners or members of the payer, relating to the participation in the payer;
19 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Dobiček iz odtujitve kakršnega koli premoženja, ki ni premoženje, omenjeno v prvem, drugem, tretjem, četrtem in petem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3, 4 and 5, shall be taxable only in the Contracting State of which the alienator is a resident.
20 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Dobiček iz odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali letali, se obdavči samo v državi pogodbenici, katere rezident je podjetje.
Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State of which the enterprise is a resident.
21 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-40
Dobiček iz odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali letali, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State of which the alienator is a resident.
22 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-27
Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem), se lahko obdavči v tej drugi državi.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) may be taxed in that other State.
23 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem), se lahko obdavči v tej drugi državi.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
24 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2006-110
Dobiček iz odtujitve ladij, letal ali cestnih vozil, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami, letali ali cestnimi vozili, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Gains from the alienation of ships, aircraft or road transport vehicles operated in international traffic or movable property pertaining to the operation of such ships, aircraft or road transport vehicles, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
25 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2009-29
Dobiček iz odtujitve ladij, letal ali cestnih vozil, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami, letali ali cestnimi vozili, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Gains from the alienation of ships, aircraft or road vehicle operated in international traffic or movable property pertaining to the operation of such ships, aircraft or road vehicle, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
26 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2011-23
Dobiček iz odtujitve ladij, letal ali cestnih vozil, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami, letali ali cestnimi vozili, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Gains from the alienation of ships, aircraft or road vehicles operated in international traffic or movable property pertaining to the operation of such ships, aircraft or road vehicles, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
27 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2004-39
Dobiček podjetja države pogodbenice iz uporabe, vzdrževanja ali najema zabojnikov (vključno s priklopniki, vlečnimi čolni in podobno opremo za prevoz zabojnikov), uporabljenih za prevoz dobrin ali blaga, se obdavči samo v tej državi, razen če se taki zabojniki ne uporabljajo za prevoz dobrin ali blaga samo med kraji v drugi državi pogodbenici.
Profits of an enterprise of a Contracting State from the use, maintenance or rental of containers (including trailers, barges and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that State, except where such containers are used for the transport of goods or merchandise solely between places within the other Contracting State.
28 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2009-29
Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki so povezane s stalno bazo, ki je na voljo rezidentu države pogodbenice v drugi državi pogodbenici zaradi opravljanja samostojnih osebnih storitev, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem) ali take stalne baze, se lahko obdavči v tej drugi državi.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of a movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
29 Objavljeno
delo in sociala
Ur. l. RS, št. MP 2005-94
Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki se nanašajo na stalno bazo, ki jo ima rezident države pogodbenice na voljo v drugi državi pogodbenici za opravljanje samostojnih osebnih storitev, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem) ali take stalne baze, se lahko obdavči v tej drugi državi.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
30 Končna redakcija
DRUGO
Dobiček in izgube iz teh rezerv se knjižijo v dobro ali breme nacionalne centralne banke, ki je deponirala te rezerve.
Profits and losses regarding these reserves shall be for the account of the national central bank depositing the reserves.
31 Končna redakcija
delo in sociala
DRUGO: 025-12-0038-2010-1
Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prejšnjih odstavkih, se lahko obdavči v državi pogodbenici, v kateri dohodek nastane.
Gains from the alienation of any property other than that referred to in the preceding paragraphs may be taxed in the Contracting State where the income arises.
32 Končna redakcija
delo in sociala
DRUGO: 025-12-0231-1
Dobiček iz opravljanja ladijskih ali zračnih prevozov v mednarodnem prometu se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
33 Končna redakcija
delo in sociala
DRUGO: 025-12-76-2008-1
dobiček iz uporabe, vzdrževanja ali najema zabojnikov (vključno s priklopniki in povezano opremo za prevoz zabojnikov), ki se uporabljajo za prevoz blaga ali dobrin,
profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers), used for the transport of goods or merchandise;
34 Končna redakcija
delo in sociala
DRUGO: 025-12-0231-1
Dobiček iz odtujitve premoženja, ki ni navedeno v prvem, drugem, tretjem in četrtem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
35 Končna redakcija
CELEX: 32004R0707
dobiček ali izguba pri poznejši ukinitvi poslovanja v tujini izključuje razlike pri prevedbi, ki so se pojavile pred dnem prehoda na MSRP in vključuje poznejše razlike pri prevedbi.
the gain or loss on a subsequent disposal of any foreign operation shall exclude translation differences that arose before the date of transition to IFRSs and shall include later translation differences.
36 Končna redakcija
delo in sociala
DRUGO
Dobiček iz odtujitve premoženja, ki ni premoženje, navedeno v prvem, drugem in tretjem odstavku, se obdavči samo v državi pogodbenici, katere rezident je oseba, ki odtuji premoženje.
Gains from the alienation of any property, other than that referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting State of which the alienator is a resident.
37 Končna redakcija
CELEX: 32004R0397
Dobiček pri izvozu zadevnega izdelka za vsako družbo, ki je bila prvotno izbrana za vzorec, je bil popravljen na 3,5 % prihodka od prodaje, pri čemer naj bi ta stopnja ustrezala povprečju stopenj dobička, ki so običajne za tovrstno prodajo.
The profit on exports of the product concerned for each company initially selected for the sample was corrected to 3,5 % of turnover, an average of the profit margins submitted to be the normal profit margin for these sales.
38 Končna redakcija
delo in sociala
DRUGO: 025-12-0038-2010-1
Dobiček iz odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki so povezane z opravljanjem prevozov s takimi ladjami ali letali, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
39 Končna redakcija
delo in sociala
DRUGO: 025-12-76-2008-1
Dobiček iz odtujitve ladij ali letal, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali letali, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
40 Končna redakcija
delo in sociala
DRUGO: 025-12-0231-1
Dobiček iz odtujitve ladij ali zrakoplovov, s katerimi se opravljajo prevozi v mednarodnem prometu, ali premičnin, ki se nanašajo na opravljanje prevozov s takimi ladjami ali zrakoplovi, se obdavči samo v državi pogodbenici, v kateri je sedež dejanske uprave podjetja.
Gains from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
41 Končna redakcija
delo in sociala
DRUGO
Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki so povezane s stalno bazo, ki je na voljo rezidentu države pogodbenice v drugi državi pogodbenici zaradi opravljanja samostojnih osebnih storitev, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem) ali take stalne baze, se lahko obdavči v tej drugi državi.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
42 Končna redakcija
delo in sociala
DRUGO: Z1-07-0863
Dobiček iz odtujitve premičnin, ki so del poslovnega premoženja stalne poslovne enote, ki jo ima podjetje države pogodbenice v drugi državi pogodbenici, ali premičnin, ki so povezane s stalno bazo, ki je na voljo rezidentu države pogodbenice v drugi državi pogodbenici zaradi opravljanja samostojnih osebnih storitev, vključno z dobičkom iz odtujitve take stalne poslovne enote (same ali s celotnim podjetjem) ali take stalne baze, se lahko obdavči v tej drugi državi.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of a movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or o
43 Pravna redakcija
promet
CELEX: 32002R1799
Dobiček na neto promet
Profit on net turnover
44 Pravna redakcija
DRUGO
Dobiček ali izguba v letu
Profit or loss for the year
45 Pravna redakcija
promet
CELEX: 32001R0468
Dobiček (donos neto prihodkov od prodaje) v Skupnosti
Profit (return on net turnover) in the Community
46 Pravna redakcija
DRUGO
Dobiček se lahko izvozi brez dodatnih dajatev (oprostitev carinskih dajatev in taks z enakim učinkom).
Profits may be exported without additional charges (exemption from customs duties and charges having an equivalent effect).
47 Pravna redakcija
promet
CELEX: 32000R1603
Dobiček je padel od 3,94 % v letu 1995 na raven izgube - 8,64 % v letu 1996 in - 8,49 % v letu 1997. Povrnitev cene v OP ni bila zadostna, da bi se ustvaril dobiček, in je donosnost ostala negativna pri - 1,37 %.
Profits fell from 3,94% in 1995 to loss-making levels of -8,64 % in 1996 and -8,49 % in 1997. The price recovery in the IP was insufficient to generate a profit and profitability remained negative at -1,37%.
48 Pravna redakcija
promet
CELEX: 32000R2011
Dobiček uporabnikov se je v povprečju povečal od 3,7 % leta 1996 na 6,3 % leta 1998 in to kljub veljavnim protidampinškim ukrepom.
Profits of the users have increased on average from 3,7 % in 1996 to 6,3% in 1998 notwithstanding the anti-dumping measures in force.
49 Pravna redakcija
promet
CELEX: 32001D0822
dobiček in/ali dohodek, ki izhaja iz izvedbe pogodb, je obdavčljiv na podlagi notranje davčne ureditve zadevne ČDO, pod pogojem, da ima fizična ali pravna oseba, ki ta dobiček in/ali dohodek doseže, stalni kraj poslovanja v tej ČDO ali da izvedba pogodbe traja dlje kakor šest mesecev;
profits and/or income arising from the performance of contracts shall be taxable according to the internal fiscal arrangements of the OCT concerned, provided that the natural or legal persons who realise such profit and/or income have a permanent place of business in that OCT, or that the performance of the contract takes longer than six months;
50 Pravna redakcija
promet
CELEX: 32002R2304
dobiček in/ali dohodek, ki izhaja iz izvedbe pogodb, je obdavčljiv na podlagi notranje davčne ureditve zadevne ČDO pod pogojem, da imajo fizične ali pravne osebe, ki uresničijo ta dobiček in/ali dohodek, stalni kraj poslovanja v tej ČDO ali da izvedba pogodbe traja dlje kakor šest mesecev;
profits and/or income arising from the performance of contracts shall be taxable according to the internal fiscal arrangements of the OCT concerned, provided that the natural or legal persons who realise such profit and/or income have a permanent place of business in that State, or that the performance of the contract takes longer than six months;
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